Sui confini esterni della giurisdizione contabile: il caso dei derivati finanziari per la gestione del debito sovrano (Nota a Corte di Cassazione, Sezioni Unite, 1 febbraio 2021, n. 2157)

This decision provides an opportunity to investigate the features of the "service relationship", the existence of which is necessary in order to establish the accounting jurisdiction over persons who, although not formally part of the public administration, may be considered as substantially linked to it by a functional link. Such link being the result of their participation in the administrative activity in substitution/surrogation or, at the very least, conditioning the public will, regardless of the formal nature of the act of appointment. The judgment excludes the jurisdiction of the Court of Auditors over banks that have entered into debt management contracts with the MEF .